Part III Insurance Premium Tax
Review and appeal
59DF1Extensions of time
1
If under section 59A HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.
2
If under section 59B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.
3
If notice is given the relevant period is extended to the end of 30 days from—
a
the date of the notice, or
b
any other date set out in the notice or a further notice.
4
In this section “relevant period” means—
a
the period of 30 days referred to in—
i
section 59C(1)(b) (in a case falling within subsection (1)), or
ii
section 59B(2) (in a case falling within subsection (2)), or
b
if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3).